Regulatory Alerts2015-10-01 | 2015-24875Added
Request for Comment on the Effectiveness of Financial Disclosures About Entities Other Than the Registrant
The Securities and Exchange Commission is seeking public comment on the effectiveness of financial disclosure requirements in Regulation S-X regarding entities other than the registrant. The request specifically targets Rules 3-05, 3-09, 3-10, and 3-16, which govern disclosures for acquired businesses, unconsolidated subsidiaries, guarantors, and collateralizing affiliates. This initiative aims to evaluate how well these long-standing requirements inform investor decision-making and to identify potential improvements for efficiency and capital formation.
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